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HC Flags “Catch-22” in TDS Prosecution; Directs Liquidator to Act, Grants Limited Protection
Case Law Details
- Case Name
- Balaji Bhat Vs CIT (Appeals) -V (Karnataka High Court)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- All High Courts, Karnataka High Court
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Table of Contents▸
Balaji Bhat Vs CIT (Appeals) -V (Karnataka High Court)
Court’s Key Observations:
Final Directions:
Balaji Bhat Vs CIT (Appeals) -V (Karnataka High Court)
HC Flags “Catch-22” in TDS Prosecution; Directs Liquidator to Act, Grants Limited Protection
This case before the Karnataka High Court concerns prosecution of a former Managing Director (MD) for failure to remit Tax Deducted at Source (TDS) by a company that was subsequently wound up.
The petitioner, former MD of M/s Primus Retail Pvt. Ltd., challenged criminal proceedings initiated u/s 276B & 278B of the...
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